Jurisprudence is one of the most honorable sciences in value, and the greatest of them in reward. Through it, the rulings of religion are known. He, may God’s prayers and peace be upon him, said: ((Whoever God desires good, He gives him understanding of religion)), and through it, the legal rulings and what is related to them are known from what is permissible and forbidden.
And prayer is the believer’s ascent to his Lord, with which the heart is at peace and the soul is at ease. If he, may God’s prayers and peace be upon him, was overwhelmed by an issue or something became difficult for him, he would panic in prayer and be reassured by it. It was necessary for the students of knowledge to investigate its aspects and its secrets, and to delve into the depths of its secrets, because it lives with the Muslim, young, young and old...
And I saw that I chose this title because I found that this subject abounded in sayings that ranged between strict and lenient.
Controversy abounded over a fatwa permitting the performance of prayers three times a day under the pretext of modern necessities, and they opened the door wide without a legal control.
In this field, men of Islamic thought were tolerant, such as Professor Jamal Al-Banna, who considered gathering as one of the necessities of the age, and he attributed that to the conditions that countries go through due to the busyness of times and work.
The jurists of our time were strict in this field, so they closed the door and locked it without looking at the legal texts that have flexibility for specific cases.
This research came to review the opinions of all the schools, and I discussed the evidence and showed the correct from the weak, then the more correct from the sayings.
This is one of the fruits of our effort that we present to our brothers so that they may stand upon the greatness of Islam and its validity for every time and place, and know the ease of this religion, and that he, may God’s prayers and peace be upon him, has been sent with the tolerant Hanafiyyah that only the doomed depart from it.
The researcher tried to show the importance of obligation with the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis when expressing an opinion the financial statements submitted tax administration and enhance the confidence of these lists, and adopted in the tax settling accounts process and its impact on tax revenues, and touched a researcher at the theoretical side of the search to the problem of research and of my Is there a trace of non- not to obligation by the rules of professional conduct in Iraq affect the tax revenue with the rules of professional conduct in tax revenue for companies research sample, the research aims to study the rules of professional conduct set by the Associatio
... Show MoreThe research aims mainly to the role of the statement style costs on the basis of activity based on performance (PFABC) to reduce production cost and improve the competitive advantage of economic units and industrial under the modern business environment dominated by a lot of developments and changes rapidly, which necessitates taking them and criticize them to ensure survival and continuity. The research problem is the inability of traditional cost methods of providing useful information to the departments of units to take many administrative decisions, particularly decisions related to the product and calculating the costs of the quality of the sound and the availability of the need and the ability to replace methods capa
... Show MoreIn this paper, the homotopy perturbation method (HPM) is presented for treating a linear system of second-kind mixed Volterra-Fredholm integral equations. The method is based on constructing the series whose summation is the solution of the considered system. Convergence of constructed series is discussed and its proof is given; also, the error estimation is obtained. Algorithm is suggested and applied on several examples and the results are computed by using MATLAB (R2015a). To show the accuracy of the results and the effectiveness of the method, the approximate solutions of some examples are compared with the exact solution by computing the absolute errors.
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تضمن البحث التعريف بالإمام البزازي، وحياته العلمية، ومشايخه، وتلامذته، ومؤلفاته، ووفاته، وأربعة مسائل مختارة من ترجيحاته في الحدود والجنايات، والإمام محمد بن محمد بن شهاب بن يوسف (ت827هـ)، يُكنَّى بالكَردَرِيِّ الحنفي الخوارزمي الشهير بالبزَّازي، ويُنسب إلى كَرْدَر، وقد عرض في كتابه كثيرًا من كتب الحنفية، وذكر الكثير من آراء علمائهم مع تعرضه لبعض آراء المذاهب الأخرى. ولم يعتمد على التعريفات اللغوية والاصط
... Show MoreThis research has come out with that, function-based responsibility accounting system has harmful side – effects preventing it of achieving its controlling objective, that is, goal congruence, which are due to its un integrated measures, its focus on measuring measurable behaviors while neglecting behaviors that are hardly measured, and its dependence on standard operating procedures.
In addition, the system hypotheses and measures are designed to fit previous business environment, not the current environment.
The research has also concluded that the suggestive model, that is, activity-based responsibility accounting is designed to get ride of harmful side – effects of functi
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A new Species of the Cerambycinae belonging to the genus Hesperophanes was found new to the fauna of Iraq and Science. H. testaceus was studied in details and the male genitalia were illustrated. Type's paratypes and the locality of this newly described Species were mentioned.
Aim of this research is to evaluate the Singaporean curriculum provided for students in the first stage of basic education on the grounds that this approach pseudonym and is intended for Libyan environment, prompting researchers to ascertain the extent of its relevance to the stage of basic education students in Libya. To this end the researchers prepared questionnaire contains elements curriculum and falls under each element set of criteria have been confirmed sincerity and persistence, were analyzed the goals and content of the curriculum and in accordance with the criteria contained questionnaire as well as evaluating methods of teaching and the means and methods of evaluation used and concluded the researchers set of results
... Show MoreThe progress of science in all its branches and levels made great civilized changes of
our societies in the present day, it's a result of the huge amount of knowledge, the increase of
number of students, and the increase of community awareness proportion of the importance of
education in schools and universities, it became necessary for us as educators to look at
science from another point of view based on the idea of scientific development of curricula
and teaching methods and means of education, and for the studying class environment as a
whole, by computer and internet use in education to the emergence of the term education
technology, which relies on the use of modern technology to provide educational content to<
Diarrhea is a real disease in childhood which could cause death. Therefore, this study was conducted to isolate Salmonella from 350 stool samples taken from children under five years in age, suffering from diarrhea during the period from March 2019 to March 2020 in Tikrit city / Iraq. The results showed the possibility to isolate ten isolates of Salmonella enterica subsp. Enterica, an infection rate, represents 2.875% of the total rate of patients who suffer from diarrhea. The virulence genes were investigated for ten isolates of S. enterica subsp. enterica, the result is that all isolates possessed the genes stn, invA, lpfA with an appearance percentage of 100%, whi
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The purpose of this research is to explain the effect of the dropping of three zeroes from Iraqi dinar on the basic role of the dinar and derivative and dynamic in transaction of Iraqi economic. the importance of this research comes from the effect of this operation on the evaluation of the exchange between the individuals of Iraqi society and the other between the Iraqi individuals and the foreign whom use the Iraqi dinar as a tool for exchange also the effect of the operation on the reserves of the Iraqi dinar the results of this research are as the following:-
1-the operation of dropping of zeroes must be associated with increase of the sharing of economic sectors wi
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